2010 (6) TMI 220

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....ri R.S. Srova, JDR, for the Respondent. [Order]. - Being aggrieved with the order passed by the Commissioner (Appeals) vide which he has set aside the duty confirmation of Rs. 24,382/- Revenue has filed the present appeal. Apart from the fact that the amount of duty is on the lower side, I also note that the Commissioner (Appeals) has passed a reasoned and detailed order for setting aside the o....

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....the scrap cleared under the invoice dated 29-11-05 is nothing but the unaccounted scrap purchased for trading, which was later on accounted for as per declaration before income tax authorities. It would not be out of scope to mention that one hand the show cause noticed alleges the clandestine removal and on the other hand mentions the invoice number which itself is a contradictory stand by the....